Learn what's taxable under the PST and what's not:
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On April 1, 2013, B.C. returned to a provincial sales tax (PST) system.
The PST is a retail sales tax that is payable when a taxable good or service is acquired for personal use or business use, unless a specific exemption applies.
The PST generally applies to:
Some goods and services are exempt from PST.
Goods and services
Less than $55,000
$55,000 to less than $56,000
$56,000 to less than $57,000
$57,000 or more
Other motor vehicles and trailers
Vehicles, boats and aircraft acquired from private individuals or non-GST registrants (purchased or received as a gift)
Manufactured mobile homes (on 50% of the purchase or lease price or fair market value)
Manufactured modular homes (on 55% of the purchase or lease price or fair market value)
Portable buildings (on 45% of the purchase or lease price or fair market value)
The following taxes are also in effect:
The $5 battery levy on lead acid batteries no longer exists. An industry stewardship program was implemented in July 2011 for the recycling and responsible disposal of lead acid batteries.
Businesses need to register to collect PST if they sell or lease taxable goods, or provide software or taxable services in the ordinary course of business in B.C. Businesses may also need to register if they are located outside the province but make sales in B.C.
A new online system, called eTaxBC, allows you to register, file and pay PST, and manage your PST account online.